    <SEC-DOCUMENT>0001140361-22-015927-index.html : 20220426
    <SEC-HEADER>0001140361-22-015927.hdr.sgml : 20220426
    <ACCEPTANCE-DATETIME>20220426160556
    ACCESSION NUMBER:		0001140361-22-015927
    CONFORMED SUBMISSION TYPE:	DEF 14A
    PUBLIC DOCUMENT COUNT:		53
    CONFORMED PERIOD OF REPORT:	20220607
    FILED AS OF DATE:		20220426
    DATE AS OF CHANGE:		20220426

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			PENN NATIONAL GAMING INC
    		CENTRAL INDEX KEY:			0000921738
    		STANDARD INDUSTRIAL CLASSIFICATION:	HOTELS & MOTELS [7011]
    		IRS NUMBER:				232234473
    		STATE OF INCORPORATION:			PA
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		DEF 14A
    		SEC ACT:		1934 Act
    		SEC FILE NUMBER:	000-24206
    		FILM NUMBER:		22854326

    	BUSINESS ADDRESS:
    		STREET 1:		825 BERKSHIRE BLVD STE 200
    		STREET 2:		WYOMISSING PROFESSIONAL CENTER
    		CITY:			WYOMISSING
    		STATE:			PA
    		ZIP:			19610
    		BUSINESS PHONE:		6103732400

    	MAIL ADDRESS:
    		STREET 1:		825 BERKSHIRE BLVD
    		STREET 2:		SUITE 200
    		CITY:			WYOMISSING
    		STATE:			PA
    		ZIP:			19610
    </SEC-HEADER>
    <DOCUMENT>
    <TYPE>DEF 14A
    <SEQUENCE>1
    <FILENAME>ny20002016x1_def14a.htm
    <DESCRIPTION>DEF14A
    <TEXT>
    Document 1 - file: ny20002016x1_def14a.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>2
    <FILENAME>logo_pennnationalgaming2.jpg
    <TEXT>
    Document 2 - file: logo_pennnationalgaming2.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>3
    <FILENAME>logo_pennnationalgaming.jpg
    <TEXT>
    Document 3 - file: logo_pennnationalgaming.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>4
    <FILENAME>ny20002016x1_bcv.jpg
    <TEXT>
    Document 4 - file: ny20002016x1_bcv.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>5
    <FILENAME>ny20002016x1_chairx2.jpg
    <TEXT>
    Document 5 - file: ny20002016x1_chairx2.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>6
    <FILENAME>ny20002016x1_chairx4.jpg
    <TEXT>
    Document 6 - file: ny20002016x1_chairx4.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>7
    <FILENAME>ny20002016x1_chart2.jpg
    <TEXT>
    Document 7 - file: ny20002016x1_chart2.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>8
    <FILENAME>ny20002016x1_chart2x1.jpg
    <TEXT>
    Document 8 - file: ny20002016x1_chart2x1.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>9
    <FILENAME>ny20002016x1_checkmark.jpg
    <TEXT>
    Document 9 - file: ny20002016x1_checkmark.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>10
    <FILENAME>ny20002016x1_checkmarkx2.jpg
    <TEXT>
    Document 10 - file: ny20002016x1_checkmarkx2.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>11
    <FILENAME>ny20002016x1_corporatex1.jpg
    <TEXT>
    Document 11 - file: ny20002016x1_corporatex1.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>12
    <FILENAME>ny20002016x1_datex1.jpg
    <TEXT>
    Document 12 - file: ny20002016x1_datex1.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>13
    <FILENAME>ny20002016x1_downarrowx1.jpg
    <TEXT>
    Document 13 - file: ny20002016x1_downarrowx1.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>14
    <FILENAME>ny20002016x1_downarrowx2.jpg
    <TEXT>
    Document 14 - file: ny20002016x1_downarrowx2.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>15
    <FILENAME>ny20002016x1_energyx1.jpg
    <TEXT>
    Document 15 - file: ny20002016x1_energyx1.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>16
    <FILENAME>ny20002016x1_exmark.jpg
    <TEXT>
    Document 16 - file: ny20002016x1_exmark.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>17
    <FILENAME>ny20002016x1_exmarkx2.jpg
    <TEXT>
    Document 17 - file: ny20002016x1_exmarkx2.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>18
    <FILENAME>ny20002016x1_fhendrixx2.jpg
    <TEXT>
    Document 18 - file: ny20002016x1_fhendrixx2.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>19
    <FILENAME>ny20002016x1_financialx2.jpg
    <TEXT>
    Document 19 - file: ny20002016x1_financialx2.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>20
    <FILENAME>ny20002016x1_financialx4.jpg
    <TEXT>
    Document 20 - file: ny20002016x1_financialx4.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>21
    <FILENAME>ny20002016x1_harperkox2.jpg
    <TEXT>
    Document 21 - file: ny20002016x1_harperkox2.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>22
    <FILENAME>ny20002016x1_jsnowdenx2.jpg
    <TEXT>
    Document 22 - file: ny20002016x1_jsnowdenx2.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>23
    <FILENAME>ny20002016x1_linex1.jpg
    <TEXT>
    Document 23 - file: ny20002016x1_linex1.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>24
    <FILENAME>ny20002016x1_locationx1.jpg
    <TEXT>
    Document 24 - file: ny20002016x1_locationx1.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>25
    <FILENAME>ny20002016x1_memberx2.jpg
    <TEXT>
    Document 25 - file: ny20002016x1_memberx2.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>26
    <FILENAME>ny20002016x1_memberx4.jpg
    <TEXT>
    Document 26 - file: ny20002016x1_memberx4.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>27
    <FILENAME>ny20002016x1_pc01.jpg
    <TEXT>
    Document 27 - file: ny20002016x1_pc01.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>28
    <FILENAME>ny20002016x1_pc02.jpg
    <TEXT>
    Document 28 - file: ny20002016x1_pc02.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>29
    <FILENAME>ny20002016x1_piechart50x1.jpg
    <TEXT>
    Document 29 - file: ny20002016x1_piechart50x1.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>30
    <FILENAME>ny20002016x1_piechart50x2.jpg
    <TEXT>
    Document 30 - file: ny20002016x1_piechart50x2.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>31
    <FILENAME>ny20002016x1_piechart50x4.jpg
    <TEXT>
    Document 31 - file: ny20002016x1_piechart50x4.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>32
    <FILENAME>ny20002016x1_piechart88.jpg
    <TEXT>
    Document 32 - file: ny20002016x1_piechart88.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>33
    <FILENAME>ny20002016x1_qualificatx2.jpg
    <TEXT>
    Document 33 - file: ny20002016x1_qualificatx2.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>34
    <FILENAME>ny20002016x1_rdatex1.jpg
    <TEXT>
    Document 34 - file: ny20002016x1_rdatex1.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>35
    <FILENAME>ny20002016x1_snapshot1.jpg
    <TEXT>
    Document 35 - file: ny20002016x1_snapshot1.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>36
    <FILENAME>ny20002016x1_snapshot2.jpg
    <TEXT>
    Document 36 - file: ny20002016x1_snapshot2.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>37
    <FILENAME>ny20002016x1_socialx1.jpg
    <TEXT>
    Document 37 - file: ny20002016x1_socialx1.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>38
    <FILENAME>ny20002016x1_stockpricex3.jpg
    <TEXT>
    Document 38 - file: ny20002016x1_stockpricex3.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>39
    <FILENAME>ny20002016x1_tgeorgex2.jpg
    <TEXT>
    Document 39 - file: ny20002016x1_tgeorgex2.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>40
    <FILENAME>ny20002016x1_twophasesx2.jpg
    <TEXT>
    Document 40 - file: ny20002016x1_twophasesx2.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>41
    <FILENAME>ny20002016x999_chairx1.jpg
    <TEXT>
    Document 41 - file: ny20002016x999_chairx1.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>42
    <FILENAME>ny20002016x999_chairx2.jpg
    <TEXT>
    Document 42 - file: ny20002016x999_chairx2.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>43
    <FILENAME>ny20002016x999_financiax1.jpg
    <TEXT>
    Document 43 - file: ny20002016x999_financiax1.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>44
    <FILENAME>ny20002016x999_financiax2.jpg
    <TEXT>
    Document 44 - file: ny20002016x999_financiax2.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>45
    <FILENAME>ny20002016x999_internet.jpg
    <TEXT>
    Document 45 - file: ny20002016x999_internet.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>46
    <FILENAME>ny20002016x999_jsnowden.jpg
    <TEXT>
    Document 46 - file: ny20002016x999_jsnowden.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>47
    <FILENAME>ny20002016x999_mail.jpg
    <TEXT>
    Document 47 - file: ny20002016x999_mail.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>48
    <FILENAME>ny20002016x999_meeting.jpg
    <TEXT>
    Document 48 - file: ny20002016x999_meeting.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>49
    <FILENAME>ny20002016x999_memberx1.jpg
    <TEXT>
    Document 49 - file: ny20002016x999_memberx1.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>50
    <FILENAME>ny20002016x999_memberx2.jpg
    <TEXT>
    Document 50 - file: ny20002016x999_memberx2.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>51
    <FILENAME>ny20002016x999_tphone.jpg
    <TEXT>
    Document 51 - file: ny20002016x999_tphone.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>52
    <FILENAME>sig_harperko.jpg
    <TEXT>
    Document 52 - file: sig_harperko.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>53
    <FILENAME>sig_jsnowden.jpg
    <TEXT>
    Document 53 - file: sig_jsnowden.jpg

    </DOCUMENT>
    </SEC-DOCUMENT>